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COMMISSIONER OF INCOME TAX AND WEALTH TAX, SIALKOT ZONE versus MESSRS MAQBOOL AHMED GILL

Section 19 Income Tax Rules, 1982, RR 4 and 5 Self-Hired Home by the Sales Owner in which the employer receives 80% of the basic salary receipt from the Assessment as rent. 1/5 of it is due to repair. Jurisdiction to increase the receipt of 15 of the basic payment of Assisi on account of immovable accommodation provided to him by the employer. If such receipt is considered to be income from the property, the SCC may be considered as exempt as an acceptable house with 45% of the base salary. The rental allowance considered in R4 of the Income Tax Rules, 1982, will be twice the amount of the tax. Such a rented house cannot be considered as rent-free real estate provided by the employer. top advocates from Multan lawyer